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Employer News

New GASB Accounting Standards Set

We will be following new standards set by the Government Accounting Standards Board (GASB), but this will not affect how your contribution rates are calculated or how pensions are funded. Visit our GASB presentation to learn more about the new standards and when they take effect.

Is Your Work Day Resolution Current?

If you employ and report elected or appointed officials, you must have an up to date standard work day and reporting resolution (RS2417-A) PDF icon on file with the Retirement System. The resolution, along with the officials’ Records of Activities (ROAs), which is maintained by the employer, provide you with the information you need to correctly determine and report the number of days per month each official works. See Calculating Days Worked to learn more.

Reporting Requirements for New Officials

All officials who have been elected or appointed for the first time must complete a record of activities (ROA) PDF icon for three consecutive months within 150 days of the start of their first term or appointment. A decision tree on our website provides submission and date requirements. Find out more about reporting regulations on our Elected and Appointed Officials web page.

Reporting Requirements for Reelected and Reappointed Officials

Officials who have been reelected or reappointed can certify that a previously submitted three-month record of activities (ROA) PDF icon is still accurate if their duties and hours haven’t substantially changed. A record of work activities cannot be valid for more than eight years. Find out more about your ROA responsibilities on our Elected and Appointed Officials ROA page on our website.

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